GST tax invoice format

Who issues a tax invoice

Every registered person making a taxable supply issues a tax invoice. Composition dealers and suppliers of only exempt goods or services issue a bill of supply instead. The buyer uses your tax invoice to claim input tax credit, so it has to match what you report in GSTR-1 line for line.

Sample gst invoice format

The sample uses made-up details. Switch between the Classic, Modern and Compact layouts, Print / PDF it on A4, or print a Blank template to fill by hand. Open in editor loads it into the free invoice generator, where you type straight onto the page and GST, totals and the amount in words are worked out for you.

What the format must contain

• Supplier name, address and GSTIN
• Serial number, max 16 characters, unique in the financial year
• Date of issue
• Recipient name, address and GSTIN (if registered)
• Unregistered recipient details and state where value is ₹50,000 or more
• HSN or SAC code
• Description of goods or services
• Quantity and unit
• Total value and taxable value after discount
• Rate and amount of CGST, SGST/UTGST, IGST and cess
• Place of supply with state name (inter-state)
• Delivery address if different
• Whether tax is payable on reverse charge
• Signature or digital signature

What Rule 46 asks for

Rule 46 of the CGST Rules lists the contents. In plain terms:

• Your name, address and GSTIN.
• A consecutive serial number of not more than 16 characters, in one or more series, unique for the financial year. Letters, numbers, hyphen (-) and slash (/) are allowed.
• The date of issue.
• The recipient's name, address and GSTIN if registered.
• For an unregistered recipient where the value is ₹50,000 or more, the name and address of the recipient, the delivery address and the state name with its code. This limit can change by notification.
• HSN code for goods or SAC for services, with the number of digits notified for your turnover.
• Description, quantity and unit, total value, and taxable value after discount.
• Rate and amount of CGST, SGST or UTGST, IGST and cess.
• Place of supply with the state name, for inter-state supplies.
• Delivery address if it differs from the place of supply.
• Whether tax is payable on reverse charge.
• Signature or digital signature of the supplier or authorised person.

The rule text is on cbic-gst.gov.in. For a field-by-field walk-through see GST invoice mandatory fields.

CGST + SGST or IGST

The tax head depends on the place of supply. When the supplier's state and the place of supply are the same, you charge CGST and SGST in equal halves. When they differ, you charge IGST at the full rate.

The first two digits of a GSTIN are the state code, which makes the check quick. Charging the wrong head is not a small error: the tax has to be paid under the correct head and the wrong one claimed back as a refund.

When to issue it and how many copies

For goods, the invoice is issued before or at the time of removal of goods for supply, or at delivery where goods are not moved. For services, Rule 47 allows up to 30 days from the date of supply (with a longer period for some financial-sector suppliers).

Rule 48 asks for three copies for goods: original for recipient, duplicate for transporter and triplicate for supplier. For services there are two: original for recipient and duplicate for supplier. Print the copy name at the top right.

e-invoicing

Businesses whose aggregate turnover is above the notified limit must report B2B invoices to the Invoice Registration Portal and print the IRN and the signed QR code on the invoice. The limit has been lowered in steps over the years, so check the current figure on gst.gov.in. Below the limit, a normal tax invoice is enough. See the e-invoice QR code explained.

Common errors on GST invoices

• Two invoices with the same number in one year, often from two counters using one series.
• Series longer than 16 characters because of a long prefix.
• HSN missing on B2B lines, or fewer digits than required.
• Place of supply left blank on an inter-state bill.
• Discount given after the sale shown on the invoice instead of through a credit note.

In TallyPrime the tax invoice is a Sales voucher with GST details on the party and stock items; Tally picks CGST/SGST or IGST from the party's state.